Income tax; authorize a credit for contributions to certain charitable organizations.

An Act To Authorize An Income Tax Credit For Voluntary Cash Contributions By Taxpayers To Qualifying Charitable Organizations; To Limit The Amount Of The Tax Credit; To Provide That Unused Portions Of A Tax Credit May Be Carried Forward For Five Consecutive Years From The Close Of The Tax Year In Which The Credit Was Earned; To Provide The Criteria That A Qualifying Charitable Organization Must Meet In Order For A Contribution To The Organization To Qualify For A Tax Credit Authorized By This Act; And For Related Purposes.